A powerboat was speeding with its lights off and towing a teen in an inner tube when it collided with another boat in the murky waters of Little Neck Bay, the wife of one of the two men killed in the crash says.

Marisa Rogers, who was critically injured in the July 11 crash and remains hospitalized, gave her account to investigators for the Queens district attorney’s office yesterday, said her lawyer, Eric Gottfried.

The accident occurred when a 19-foot powerboat operated by Robert Arnold, 18, of Douglaston, Queens, slammed into a speedboat carrying Rogers and her husband, John Kondogianis, 35.

Kondogianis and Arnold’s best friend, George Lawrence, 17, were killed. Gottfried said Lawrence was probably in the inner tube.

Rogers, who had been too ill to talk to investigators before, said the lights on her husband’s boat were on, so it was visible from all directions – but the lights on Arnold’s boat were off.

“She saw the Arnold boat rapidly bearing down on her and her husband with none of its lights visible,” Gottfried told The Post.

“For Robert Arnold to race across the dark waters of Little Neck Bay while without nighttime running lights – while towing a friend in an inner tube clearing – evidences a reckless disregard for the safety of others,” the lawyer said.

“It was that behavior that led to this tragedy.”

The Queens DA’s office said it is looking into Rogers’ statements.

A law-enforcement source familiar with the case called her account “a voice from the lip of the grave. It helps fill in the picture of what happened on that fateful night.”

The source said grand jury action is still uncertain.

The office will first have to determine whether any recklessness on Arnold’s part rose to the level of a crime on the basis of how fast he was going and what he was doing, the source said.

After cops smelled alcohol on Arnold’s breath, he was charged with boating under the influence. But the charges were dropped when alcohol and drug tests came back negative.

After the accident, Arnold told the cops who arrested him that he had been doing 360-degree spins with his boat and did not see the other vessel.

Cops also revealed that Kondogianis, who at the time of his death was on probation on drug charges, had cocaine on his boat.